Protest 1255-K of Halle Bros.

U.S. Customs Court

Protest 1255-K of Halle Bros.

5 Cust. Ct. 306

United States Customs Court·Decided September 9, 1940·No. No. 44267·Published

Opinion

Opinion by

Evans, J.

There was testimony that the bottles were imported to be sold as cologne bottles in the toilet goods department. The collector’s classification was evidently based on the theory that they consisted of decanters. From the ■evidence it was found that they are not decanters but bottles of the character used as containers of perfume. The claim at 37% percent under paragraph 218 (e) and T. D. 49458 was therefore sustained.

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Opinion by

Evans, J.

There was testimony that the bottles were imported to be sold as cologne bottles in the toilet goods department. The collector’s classification was evidently based on the theory that they consisted of decanters. From the ■evidence it was found that they are not decanters but bottles of the character used as containers of perfume. The claim at 37% percent under paragraph 218 (e) and T. D. 49458 was therefore sustained.

Protest 1255-K of Halle Bros., 5 Cust. Ct. 306 (cusc 1940).

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